FY 2017 Budget/Millage Rate 2 nd Presentation & Public Hearing June 27, 2016

Your Tax Dollars in Use SUMMARY OF TOTAL TAX BILL 2015 RATES 2016 RATESCHANGE General Fund$ $ $ (1.29) Fire Fund TOTAL COUNTY PORTION (1.29) School Operations1, TOTAL COUNTY SCHOOLS1, State TOTAL TAX BILL$ 1,851.98$ 1,850.69$ (1.29) 69% Hall County School District 21.1% Hall County 9.7% Hall County Fire 0.2% State of Georgia Notes: 1)Estimates derived using a single family home FMV $170,000. 2)All Hall County Property Tax payers assessed a $75.00 Solid Waste Fee annually (non-city properties). 3)Some Hall County Property Tax Payers assessed a Street Light fee annually (depending on subdivision).

Your Tax Dollars in Use COUNTY SERVICE PROVIDED$ AMOUNT % OF TOTAL TAX BILL Public Safety $ % Judicial Services % General Admin Services % Insurance/Benefits % Public Works % Recreation & Culture % Finance & Records % Public Health & Welfare % Housing & Development % Agencies % Elections % TOTAL TAX BILL $ %

General Fund Revenue with Rollback Millage Rate REVENUE SOURCE FY16 ADOPTED BUDGET FY17 PROPOSED BUDGET % CHANGE Property Taxes 38,645,655 39,617, % Commissions 3,024,141 3,232, % Other Taxes 27,857,544 29,469, % Penalties & Interest 970, ,715(2.30)% Licenses & Permits 2,896,540 3,145, % Charges for Services 11,240,645 11,912, % Fines & Forfeitures 4,031,419 3,806,964(5.57)% Intergovernmental 748,385 1,151, % Miscellaneous 271, ,983(11.49)% Prior Year Reserves 3,907,952 2,981,210(23.71)% Other Financing 444,412100% TOTAL 93,593,414 96,950, %

Revenues

General Fund FY17 Proposed Budge t FUNCTION FY16 ADOPTED BUDGET FY17 PROPOSED BUDGET % CHANGE General Government $ 24,228,336 $ 25,025, % Public Safety 39,795,849 41,680, % Judicial 15,572,670 16,010, % Public Works 4,795,141 4,986, % Housing & Development 1,537,630 1,552, % Recreation & Culture 4,744,758 4,743,008(0.04)% Public Health & Welfare 2,073,275 2,041,569(1.53)% Agencies 845, , % TOTAL $ 93,593,414 $ 96,950, %

DEPARTMENT FY16 ADOPTED BUDGET FY17 PROPOSED BUDGET % CHANGE Administration $ 1,049,938 $ 1,069, % Finance 689, , % Purchasing 305, ,578(11.50)% Human Resources 499, , % MIS 787, , % Business Licenses 156, , % Tax Assessor 1,649,866 1,630,720(1.16)% Tax Commissioner 1,511,624 1,689, % Building Maintenance 2,549,850 2,214,266(13.16)% Elections 595, , % Insurance/Benefits 8,847,844 9,263, % General Services 5,584,812 5,969, % TOTAL $ 24,228,336 $ 25,025, % General Government

DEPARTMENT FY16 ADOPTED BUDGET FY17 PROPOSED BUDGET % CHANGE Sheriff – Jail $ 13,358,259 $ 14,031, % Sheriff – Patrol 4,746,990 4,958, % Sheriff – Operations 3,950,362 4,027, % Sheriff – Investigations 2,316,733 2,568, % Sheriff – Court Services 2,169,737 2,189, % Sheriff – Special Operations 1,826,455 1,905, % EMS 6,464,804 7,060, % EMA 251, ,779(17.62)% Animal Control 1,258,056 1,254,018(0.32)% Coroner 165, ,352(2.72)% Correctional Institute 2,876,042 2,807,395(2.39)% Marshals Office 411, , % TOTAL $ 39,795,849 $ 41,680, % Public Safety

DEPARTMENT FY16 ADOPTED BUDGET FY17 PROPOSED BUDGET % CHANGE BOE Appeals $ 51,913 $ 59, % Solicitor 1,301,5371,298,250(0.25)% Superior Court 2,751,896 2,765, % State Court 1,457,745 1,472, % Clerk of Court 1,993,764 2,072, % Probate Court 563, , % Juvenile Court 1,609,521 1,569,580(2.48)% District Attorney 1,378,490 1,398, % Court Administration 338, , % Public Defender 1,361,752 1,418, % Treatment Services 579, , % Probation Services 724, , % Magistrate Court 1,101,085 1,127, % Court Information Systems 359, ,479(1.95)% TOTAL $ 15,572,670 $ 16,010, % Judicial

Public Works DEPARTMENT FY16 ADOPTED BUDGET FY17 PROPOSED BUDGET % CHANGE Road Maintenance $ 2,694,465 $ 2,545,877(5.51)% Fleet Maintenance 1,213,126 1,291, % Engineering 887,550 1,149, % TOTAL $ 4,795,141 $ 4,986, %

Housing & Development DEPARTMENT FY16 ADOPTED BUDGET FY17 PROPOSED BUDGET % CHANGE Planning $ 788,642 $ 782,155(0.82)% Building Inspection 447, , % County Extension Agent 198, , % Soil Conservation 102, % TOTAL $ 1,537,630 $ 1,552, %

Recreation & Culture DEPARTMENT FY16 ADOPTED BUDGET FY17 PROPOSED BUDGET % CHANGE Parks & Leisure $ 2,484,383 $ 2,396,607(3.53)% Agriculture Center 238, , % Library System 2,022,099 2,098, % TOTAL $ 4,744,758 $ 4,743,008(0.04)%

Public Health & Welfare DEPARTMENT FY16 ADOPTED BUDGET FY17 PROPOSED BUDGET % CHANGE Health Department $ 816,107 $ 823, % Public Welfare 799, ,700(6.05)% Community Service Center 458, , % TOTAL $ 2,073,275 $ 2,041,569(1.53)%

AGENCY FY16 ADOPTED BUDGET FY17 PROPOSED BUDGET% CHANGE CASA $ 25,650 $ 42, % CIME Business Incubator 50, % Economic Dev. Council 136, % Edmondson Telford Center 28,500 30, % Family Ties 4,750 -(100.00)% Forest Service 9, % Ga Mtn. Community Svc ( 23,288 55, % Gainesville Hall County ‘96 100, , % Gateway House 26, % Georgia Stat 68,817 -(100.00)% GMRC 151, , % Keep Hall Beautiful 110, , % Lake Lanier Conv. & Visitors Ctr. 90, , % Legacy Link 9, % Rape Response 2,375 2, % Soil Conservation 8, % TOTAL $ 845,755 $ 909, % Agencies

General Fund New Budget Items Compensation Adjustment - $1.8 million (13) full time positions; (1) part time position; (1) PT to FT upgrade One (1) capital item –  Park & Recreations: Infield Grooming Machine Paperless Initiatives Software/Technology Updates

Expenditures

Fire Services Fund FY17 Proposed Budget DEPARTMENT FY16 ADOPTED BUDGET FY17 PROPOSED BUDGET % CHANGE Salaries & Benefits $18,393,422$17,641,275 (4.09)% Supplies & Materials 981,2161,233, % Travel & Training 34,28567, % Services & Charges 1,363,5522,064, % Miscellaneous 70,920706, % Capital Outlay 164, , % Non-expendable Reserves 917,167 (100.00)% TOTAL $21,925,362$22,186, %

E-911 Fund FY17 Proposed Budget DEPARTMENT FY16 ADOPTED BUDGET FY17 PROPOSED BUDGET % CHANGE E-911$$ TOTAL$$ DEPARTMENT FY16 ADOPTED BUDGET FY17 PROPOSED BUDGET % CHANGE Salaries & Benefits $ 3,078,886$ 3,153, % Supplies & Materials 33,65429,361(12.76)% Travel & Training 15, % Services & Charges 1,204,435996,252(17.28)% Awards & Allocation 185, % Miscellaneous 60,2541,510-(97.49)% Budget Reduction (182,459) TOTAL $ 4,395,020$ 4,381,356(0.31)%

FY17 Total All Funds Proposed Budget: $ Million

FUNDFY17 PROPOSED BUDGET General Fund $ 96,950,428 Fire Services Fund 22,186,419 E-911 Fund 4,381,356 Parks & Marina 631,700 Grants Fund 2,955,795 Street Lighting 942,260 Restricted Funds 3,334,357 Allen Creek Soccer Complex 290,243 Law Library 152,364 Group Insurance Fund 18,893,566 Risk Management 3,205,749 Hall County Clinic/Pharmacy 3,698,400 Landfill Fund 6,860,196 Water & Sewer Fund 7,085,127 TOTAL $ 171,567,960 Operating Funds

Capital Funds FUND FY17 PROPOSED BUDGET SPLOST V $ 56,000 SPLOST VI 10,060,811 SPLOST VII 39,013,624 Impact Fees 565,000 State Roads 1,500,000 Capital Projects Fund 752,234 TOTAL $ 51,947,669

Conclusion Maximize tax payer dollars  provide efficient, effective, and highest quality of services to all citizens of Hall County. Presented by: Zachary T. Propes, CPA Director of Financial Services

Millage Rates ADOPTION OF MILLAGE RATES for Tax Year 2016 (Fiscal Year 2017)

Millage Rates GENERAL GOVERNMENT MILLAGE: UNINCORPORATED AND INCORORATED MILLAGE RATE: (full rollback) TAX LEVY: $38,862,705

Millage Rates FIRE DISTRICT MILLAGE : UNINCORPORATED MILLAGE RATE: 2.65 TAX LEVY: $11,221,194 PURPOSE: To provide Fire Service to unincorporated areas of Hall County

Millage Rates FIRE DISTRICT MILLAGE : INCORPORATED MILLAGE RATE: 4.08 TAX LEVY: $3,923,708 PURPOSE: To provide Fire Service to incorporated areas of Hall County

Millage Rates HALL COUNTY SCHOOL SYSTEM: MILLAGE RATE: TAX LEVY: $81,697,563 Set by BOE but required by law to be adopted by Hall County Board of Commissioners

General Fund FY17 Adopted Budge t FUNCTION FY16 ADOPTED BUDGET FY17 PROPOSED BUDGET % CHANGE General Government $ 24,228,336 $ 25,025, % Public Safety 39,795,849 41,680, % Judicial 15,572,670 16,010, % Public Works 4,795,141 4,986, % Housing & Development 1,537,630 1,552, % Recreation & Culture 4,744,758 4,743,008(0.04)% Public Health & Welfare 2,073,275 2,041,569(1.53)% Agencies 845, , % TOTAL $ 93,593,414 $ 96,950, %

Special Resolutions 5% VICTIM WITNESS FUNDINGFY17 PROPOSED BUDGET Rape Response $ 4,000 Gateway House 4,000 The Children’s Center 4,000 Edmondson-Telford Center 4,000 Hall County Solicitor 175,286 TOTAL $ 191,286 VICTIM WITNESS PROGRAM BUDGET

Special Resolutions COMMUNITY SERVICE CENTER Approved use of Fund Balance: $60,580 One time capital items Hall County General Fund Budget to maintain current level of transportation services.

Richard Mecum, Commission Chairman Kathy Cooper, District 1 Commissioner Billy Powell, District 2 Commissioner Scott Gibbs, District 3 Commissioner Jeff Stowe, District 4 Commissioner Randy Knighton, County Administrator Marty Nix, Assistant County Administrator Lisa Ritchie, Commission Clerk